SOCIAL BUSINESS DILEMMAS IN BRAZIL: REDE ASTACASE

ABSTRACTSocial businesses seek financial, social and even environmental results. Academic knowledge on how such organizations operate, however, has emerged more recently. This article sought to investigate qualitatively the main tensions and dilemmas occurring throughout the history of Rede Asta, a pioneer social business in direct catalog sales of artisanal products in Brazil. Results indicate the Rede Asta managers have experienced tensions and dilemmas in three of the four categories identified by Smith, Gonin, and Besharov (2013): social and financial performance, organizational aspects and learning. One of the dilemmas involves organizational aspects and learning, since Asta achieves feasibility with two organizations: a nonprofit association and a for-profit corporation. On perceptions of belonging, stakeholders declared they felt they were a part of the organization’s social and environmental goals; some even as activists.

THE INTERNATIONAL GROWTH OF A SOCIAL BUSINESS: A CASE STUDY

ABSTRACTIn developing countries, initiatives have often been undertaken in order to fight social and environmental problems. Since the 1990s, an increase can be seen in corporate social responsibility actions, as well as increasingly strong activities by civil society organizations. Tweenty years ago, companies and civil society organizations stood wide apart from each other, with often conflicting agendas and resistance to mutual collaboration. This reality has changed significantly. Besides the phenomenon of cross-sector partnerships, we can also observe the expansion of a particular organization type, i.e., the social business, which combines two objectives that were previously seen as incompatible: financial sustainability and the generation of social value. This article aims to discuss the factors that influence the results of a social business operating in three countries: Botswana, Brazil and Jordan. The results allow understanding the challenges involved in constructing social businesses in developing countries as well as a better understanding of the very nature of those businesses, considering the social realities where they operate.

RELATION BETWEEN BACKGROUND VARIABLES, VALUES AND CORPORATE SOCIAL RESPONSIBILITY

ABSTRACT Consumer perception of corporate social responsibility (CSR) can be directly influenced by individual value structures. This research aims to provide new knowledge regarding the relationship between basic human values and the public's perception of CSR. It focuses on the values of higher education students and their views regarding a particular corporate social initiative. The study reveals that social, educational, and economic circumstances influence human values. Those values in turn influence why different students perceive CSR differently. These findings are relevant to companies as they provide a more detailed understanding of why certain consumer groups perceive certain CSR initiatives the way that they do. They also suggest that universities should increase their awareness of the importance of integrating human values and CSR in the curricula of future business managers and social leaders.

A comunicação de informações nas instituições públicas e privadas: o caso XBRL - eXtensible Business Reporting Language no Brasil

O XBRL - eXtensible Business Report Language - é uma linguagem que está sendo implementada em vários países para divulgação das informações contábil-financeiras pela internet. Este artigo mostra o estado-da-arte do XBRL e como se deu sua evolução, bem como avalia o estágio atual do Brasil na divulgação de informações contábil-financeiras pela internet. Foi realizada uma pesquisa do tipo survey com empresas de capital aberto no Brasil. A pesquisa revelou uma forte aceitação do meio eletrônico para divulgação de informações financeiras e também que ainda é muito pequeno o conhecimento da linguagem XBRL no país e, conseqüentemente, menor ainda o número de entidades que já iniciaram formalmente os estudos para sua implementação. Mostrou ainda a inexistência de um padrão de divulgação de informações eletrônicas, tendo predominado os formatos PDF, HTML e DOC, o que dificulta a análise e comparação de informações entre órgãos reguladores e com o público em geral.

Systems thinking: learning or driving?

The ability to foresee how behaviour of a system arises from the interaction of its components over time - i.e. its dynamic complexity – is seen an important ability to take effective decisions in our turbulent world. Dynamic complexity emerges frequently from interrelated simple structures, such as stocks and flows, feedbacks and delays (Forrester, 1961). Common sense assumes an intuitive understanding of their dynamic behaviour. However, recent researches have pointed to a persistent and systematic error in people understanding of those building blocks of complex systems. This paper describes an empirical study concerning the native ability to understand systems thinking concepts. Two different groups - one, academic, the other, professional – submitted to four tasks, proposed by Sweeney and Sterman (2000) and Sterman (2002). The results confirm a poor intuitive understanding of the basic systems concepts, even when subjects have background in mathematics and sciences.

Systems thinking: learning or driving?

The ability to foresee how behaviour of a system arises from the interaction of its components over time - i.e. its dynamic complexity – is seen an important ability to take effective decisions in our turbulent world. Dynamic complexity emerges frequently from interrelated simple structures, such as stocks and flows, feedbacks and delays (Forrester, 1961). Common sense assumes an intuitive understanding of their dynamic behaviour. However, recent researches have pointed to a persistent and systematic error in people understanding of those building blocks of complex systems. This paper describes an empirical study concerning the native ability to understand systems thinking concepts. Two different groups - one, academic, the other, professional – submitted to four tasks, proposed by Sweeney and Sterman (2000) and Sterman (2002). The results confirm a poor intuitive understanding of the basic systems concepts, even when subjects have background in mathematics and sciences.

Strategy Lab Experiences: Bathtub Dynamics

As the world changes ever faster, managers increasingly recognize the complexity and turbulence of the business systems in which they are embedded. The management problems are dynamic, while the dynamic complexity comes frequently from few variables with circle and delays interrelations that introduce nonlinearities.The present paper describes a research conducted in Portugal with two different groups - one, academic; the other, professional - where we explored the subjects’ understanding of some basic systems thinking concepts such as stock-flow relationship, feedback processes and time delays.

A coesão de grupo dentro de uma organização

RESUMO: Na organização do tecido empresarial a sociedade contemporânea alcança o seu sucesso mediante a Coesão do Grupo. A Coesão de Grupo é hoje decisiva para qualquer organização. Um grupo começa quando as pessoas se juntam pelo desejo de pertencer a esse mesmo grupo, para ajudar e contribuir para o bem-estar dessa própria equipa. A Coesão no seio do Grupo é fundamental para se alcançarem resultados positivos. Para Weinberg e Gould (2001) “a Coesão relacionada à tarefa reflecte o grau em que os membros de um grupo trabalham juntos para alcançar objectivos comuns”. A Coesão interna aumenta se a equipa trabalha em busca dos mesmos objectivos com uma entrega total e absoluta em todo o trabalho que realizam. Quanto maior a cordialidade e a confiança transmitida e criada no meio do grupo, consequentemente maior será a Coesão e a produtividade da equipa. Com a Coesão de Grupo existe uma relação de interdependência, em termos de trabalho, nos elementos do grupo. O modelo de Coesão de Grupo acentua as semelhanças entre cada elemento e oferece também a oportunidade de participarem em todas as decisões. A Coesão de Grupo permite ainda que os membros permaneçam juntos, que os membros confiem e sejam leais uns aos outros e que também se sintam seguros. Torna-se determinante frisar que a Coesão permite que os membros se tornem influenciados pelo grupo em si, o que aumenta significativamente a satisfação dos seus membros e, à medida que o trabalho se desenvolve, que a interacção entre os membros do grupo se intensifique. Só assim se consegue provocar, manter e consolidar a Coesão dentro da organização. ABSTRACT: In the organization of business, the contemporary society achieves its success through group cohesion. The Group Cohesion is very important today, for any organization. A group begins when people come together by the desire to belong, to help and contribute to the welfare of own team. The Cohesion within a team is central to achieving positive results. To Weinberg and Gould (2001) “related to task Cohesion reflects the degree to which the group members work together to achieve common goals”. The Cohesion within the Group increases if the team works toward the same objectives, with a total and absolute in all the work they do. The greater the friendship and trust created and transmitted through the group, consequent greater Cohesion and team productivity. With the Group Cohesion there is a relationship of interdependence, in terms of labor among group members. With the group cohesion there is something similar between the group members and also the opportunity to participate in all decisions. The Cohesion of the Group allows members to stay together, that the members trust and be loyal to each other and also feel safe. I can only stress that Cohesion allows members to become influenced by the group itself, which increases the signification and satisfaction of its members, as the work develops, and that the interaction between group members to intensify. Only thus could lead to, maintain and strengthen the Cohesion within the organization.

O desenvolvimento dos "Diagnosis Related Groups"- DRGs. Metodologia de classificação de pacientes hospitalares

É descrito o processo de desenvolvimento do sistema de classificação de pacientes internados em hospitais que atendem casos agudos, denominada Diagnosis Relatd Group - DRGs, desenvolvido e difundido por pesquisadores da Universidade de Yale, USA. Esse sistema vem a ser um instrumento que permite a mensuração do produto hospitalar, principalmente sob o ponto de vista gerencial. São apresentadas considerações acerca do que é entendido como produto hospitalar, seguindo nos meandros do desenvolvimento dos primeiros DRGs, até a mais recente revisão do sistema. É descrita sua utilização em alguns países e diversos usos potenciais desse sistema, que abrangem desde o uso para pagamento a instrumento de controle de qualidade.

Web 2.0 and its impact on knowledge and business organizations

Today, information overload and the lack of systems that enable locating employees with the right knowledge or skills are common challenges that large organisations face. This makes knowledge workers to re-invent the wheel and have problems to retrieve information from both internal and external resources. In addition, information is dynamically changing and ownership of data is moving from corporations to the individuals. However, there is a set of web based tools that may cause a major progress in the way people collaborate and share their knowledge. This article aims to analyse the impact of ‘Web 2.0’ on organisational knowledge strategies. A comprehensive literature review was done to present the academic background followed by a review of current ‘Web 2.0’ technologies and assessment of their strengths and weaknesses. As the framework of this study is oriented to business applications, the characteristics of the involved segments and tools were reviewed from an organisational point of view. Moreover, the ‘Enterprise 2.0’ paradigm does not only imply tools but also changes the way people collaborate, the way the work is done (processes) and finally impacts on other technologies. Finally, gaps in the literature in this area are outlined.

Framework genérica de business intelligence para suporte financeiro

Actualmente, não existem ferramentas open source de Business Intelligence (BI) para suporte à gestão e análise financeira nas empresas, de acordo com o sistema de normalização contabilística (SNC). As diferentes características de cada negócio, juntamente com os requisitos impostos pelo SNC, tornam complexa a criação de uma Framework financeira genérica, que satisfaça, de forma eficiente, as análises financeiras necessárias à gestão das empresas. O objectivo deste projecto é propor uma framework baseada em OLAP, capaz de dar suporte à gestão contabilística e análise financeira, recorrendo exclusivamente a software open source na sua implementação, especificamente, a plataforma Pentaho. Toda a informação contabilística, obtida através da contabilidade geral, da contabilidade analítica, da gestão orçamental e da análise financeira é armazenada num Data mart. Este Data mart suportará toda a análise financeira, incluindo a análise de desvios orçamentais e de fluxo de capitais, permitindo às empresas ter uma ferramenta de BI, compatível com o SNC, que as ajude na tomada de decisões.

Occupational exposure to formaldehyde in anatomy and pathology laboratories: differences between exposure groups?

Formaldehyde, also known as formalin, formal and methyl aldehydes, is a colorless, flammable, strong-smelling gas. It has an important application in embalming tissues and that result in exposures for workers in the pathology anatomy laboratories and mortuaries. To perform exposure assessment is necessary define exposure groups and in this occupational setting the technicians and pathologists are the most important groups. In the case of formaldehyde, it seems that health effects are more related with peak exposures than with exposure duration.

Validation of a measurement scale for the relationship between the orientation to corporate social responsibility and other business strategic variables

The importance of Social Responsibility (SR) is higher if this business variable is related with other ones of strategic nature in business activity (competitive success that the company achieved, performance that the firms develop and innovations that they carries out). The hypothesis is that organizations that focus on SR are those who get higher outputs and innovate more, achieving greater competitive success. A scale for measuring the orientation to SR has defined in order to determine the degree of relationship between above elements. This instrument is original because previous scales do not exist in the literature which could measure, on the one hand, the three classics sub-constructs theoretically accepted that SR is made up and, on the other hand, the relationship between SR and the other variables. As a result of causal relationships analysis we conclude with a scale of 21 indicators, validated scale with a sample of firms belonging to the Autonomous Community of Extremadura and it is the first empirical validation of these dimensions we know so far, in this context.